When is the due date to file Form 8038-CP?
Last modified 9/19/2024 1:09:52 PM EST |

The due date to file Form 8038-CP varies based on the interest type of the bond issued:

1. Fixed Rate Bonds

• For these Bonds, Form 8038-CP must be filed 45 to 90 days before the date the relevant interest was paid. 

For example, if you are filing an 8038-CP return and the Interest Payment Date is 01/15/2025, the due date to file 8038-CP is 45 days before the Interest Payment Date, which is December 2, 2024.

2. Variable Rate Bonds 

The due date for these bonds depends on whether the filer knows the interest payment amount beforehand. 

• If the issuer knows the interest payment amount, Form 8038-CP must be filed between 45 and 90 days before the relevant interest is paid. 
• If the issuer doesn’t know the interest payment amount, Form 8038-CP must be filed within 45 days from the last interest payment date of the quarter.